Opinion
10699-21S
03-01-2023
GREGG ANTHONY LESTINGI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Richard T. Morrison, Judge
Upon due consideration of petitioner's January 17, 2023 Response to the Court's Order, it is
ORDERED that respondent's May 11, 2022 motion to dismiss for failure to properly prosecute is denied as moot. It is further
ORDERED that respondent's December 8, 2022 motion for entry of decision is granted. It is further
ORDERED AND DECIDED: That there is no deficiency in income tax due from petitioner for the taxable year 2019 and that there is an overpayment in income tax for the taxable year 2019 in the amount of $8,183.00, which amount was paid and credited on April 15, 2020, and for which amount a claim for refund was filed on April 15, 2020, which was within the period provided by I.R.C. § 6511(b)(2), and which claim had not been disallowed before the date of the mailing of the notice of deficiency; and
That there is no penalty due from petitioner for the taxable year 2019, under the provisions of I.R.C. § 6662(a).